A framework for the classification of accounts manipulations

Accounts manipulations have been a matter of research, discussion and, even, controversy in several countries such as the United States, Canada, the United Kingdom, Australia and France. The objective of this paper is to elaborate a general framework for classifying accounts manipulations through a thorough review of the literature. This framework is based on the desire to influence the market participants' perception of the risk associated to the firm. The risk is materialized through the earnings per share and the debt/equity ratio. The literature on this topic is already very rich, although we have identified series of areas in need for further research.accounts manipulations; earnings management; income smoothing; big bath accounting; creative accounting

Maternal outcomes and risk factors for COVID-19 severity among pregnant women.

Pregnant women may be at higher risk of severe complications associated with the severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), which may lead to obstetrical complications. We performed a case control study comparing pregnant women with severe coronavirus disease 19 (cases) to pregnant women with a milder form (controls) enrolled in the COVI-Preg international registry cohort between March 24 and July 26, 2020. Risk factors for severity, obstetrical and immediate neonatal outcomes were assessed. A total of 926 pregnant women with a positive test for SARS-CoV-2 were included, among which 92 (9.9%) presented with severe COVID-19 disease. Risk factors for severe maternal outcomes were pulmonary comorbidities [aOR 4.3, 95% CI 1.9-9.5], hypertensive disorders [aOR 2.7, 95% CI 1.0-7.0] and diabetes [aOR2.2, 95% CI 1.1-4.5]. Pregnant women with severe maternal outcomes were at higher risk of caesarean section [70.7% (n = 53/75)], preterm delivery [62.7% (n = 32/51)] and newborns requiring admission to the neonatal intensive care unit [41.3% (n = 31/75)]. In this study, several risk factors for developing severe complications of SARS-CoV-2 infection among pregnant women were identified including pulmonary comorbidities, hypertensive disorders and diabetes. Obstetrical and neonatal outcomes appear to be influenced by the severity of maternal disease

Some empirical evidence on the superiority of the problem-based learning (PBL) method

This study compares the effects of two different teaching methods used concurrently on two comparable classes of accounting theory. The first method is the traditional lecture along with assignments and examinations. The second method is an application of the problem-based learning approach, the hypothesis being that such a method will produce better results in terms of acquisition of knowledge and aptitude to deal with problems in a long term perspective. The experimental group was submitted to this method and the control group was lectured as usual. Significant differences in the marks for the final examinations between both groups were found. The PBL group was associated with better marks to most questions. Another interesting finding was the perception of the PBL group to have acquired better and longer lasting knowledge.Accounting Education, Problem-based Learning, Lecturing, Problem Solving,

Commissioning of DCS interfaces to front-end modules

This report contains all the work done during a 3-month internship within the team in charge of the ALICE detector control system at the European Organization for Nuclear Research (CERN). At the next upgrade of the ALICE detector at the end of the LHC RUN2, new temperature and humidity sensors must be installed, this report allows to select these sensors. This report also introduces you to a new tool that allows you to record sensor tests and retrieve them later

Manipulation comptable:les dirigeants et les autres parties prenantes

(VF)Dans cet article, nous avançons que les dirigeants, soucieux de maximiser la richesse des actionnaires, manipulent l'information comptable afin de transférer de la richesse de certaines parties prenantes vers les actionnaires. En particulier, la divulgation d'une image de situation financière différente de l'image fidèle permet aux dirigeants d'optimiser les bénéfices futurs, grâce à une réduction des coûts fiscaux, sociaux, et financiers et à une maximisation des revenus futurs.(VA) In this article, we argue that managers, following an objective of maximizing shareholders' wealth, manipulate accounting information to transfer wealth from other stakeholders to the benefit of shareholders. In particular, not presenting a true and fair view of the financial situation of the firm allows the managers to optimizing the future benefits through a reduction of fiscal, social and financing costs and a maximization of the future incomes.manipulation comptable;parties prenantes;transfert de richesse;earnings management;stakeholders;wealth transfer

A framework for the classification of accounts manipulations

SIGLEAvailable from INIST (FR), Document Supply Service, under shelf-number : DO 7287 / INIST-CNRS - Institut de l'Information Scientifique et TechniqueFRFranc